This Garden District home at 1524 Harmony St. is valued by 4th District Assessor Betty Jefferson at $100,000. Its owner, Frank Williams, has contributed $1,100 to Jefferson since 1998. This house a few blocks away, at 1923 Washington Ave. in Central City, was built recently on what had been a vacant lot. It sold last year for $95,000, the value Jefferson has assigned it. Jefferson said she believes that both valuations are accurate, noting that she recently raised Williams' assessment from $97,700 to $100,000. She said campaign donations have 'absolutely nothing' to do with assessments.

These two shotgun doubles are owned by Carrollton area landlord Christian Hooper, who along with members of his family has donated more than $7,000 to 7th District Assessor Henry Heaton's campaign fund since 1998. The houses are valued by Heaton at a total of $12,000, or $6,000 apiece, about half the value he has assigned to this blighted vacant lot on Hollygrove Street. Heaton said he sometimes gives developers a break on their assessments initially to help defray the costs of renovations. The valuations should be updated after renovations are done, he said, but sometimes that doesn't occur.

A restored two-story home on Orleans Street in the French Quarter was owned by the late real-estate agent Phil Begue, a donor to 2nd District Assessor Claude Mauberret's campaign fund. It is valued at $116,000, about the same amount Mauberret has assigned to this Lakeview cottage. Mauberret said the donations played no role in his appraisals. He said assessing property in the French Quarter can be difficult because a home's exterior condition is often a poor indicator of its worth. Some houses "may look beautiful on the outside, but inside they've got termites, or the structure is cracked, or common wall is leaning toward one side," Mauberret said.

This large, modern home on Country Club Drive in Lakewood South is valued at $120,000 by 7th District Assessor Henry Heaton, 38 percent of its 1998 sales price of $315,000. The property is owned by Bryan Duplantier, a Heaton contributor. Meanwhile, Heaton values this single shotgun on Cambronne Street at its full 2003 purchase price of $120,000. A Heaton aide acknowledged Duplantier's assessment was off-base; he said it was reduced because of a plumbing problem and never readjusted. He said it will be revalued for 2005.

This 7,500-square foot mansion at 1134 First St. in the Garden District, the place where Jefferson Davis, the president of the Confederacy, died, is up for sale for $3 million. Fourth District Assessor Betty Jefferson values it at $302,700, about $42,000 less than the value she assigned to this townhouse a few blocks away at 1535 Washington Ave. Jefferson said she stands by the valuations. She is skeptical that the First Street home will fetch $3 million but said she will consider revaluing it after it sells. 'I'll read the act and see what else is in the sale,' she said.

This 9-bedroom Lower Garden District mansion is on the market for $1,475,000. First District Assessor Darren Mire's tax roll shows it being worth $212,580, about $32,000 more than the value Mire gave to this home on Cleveland Avenue in Mid-City. Alerted to the discrepancy, Mire said he believes that the Race Street home is 'probably worth a hell of a lot more' than its valuation indicates and said he plans to raise it substantially. He noted that it sold in 1984 for $300,000. 'I don't get offended when people say I missed something,' Mire said. 'I want to get it right. We're not going to catch everything ourselves with two appraisers and 10,000 properties.'

This large two-story double at 801 Exposition Blvd. faces Audubon Park. It is one of numerous properties owned by investor Ben Gravolet, a contributor to 6th District Assessor Janyce Degan, who values it at $124,800, slightly less than the value she gave to this small single on Valence Street. Gravolet said he often meets with assessors when he disagrees with their valuations. He said he thinks the property's valuation is accurate because he has had "continual problems" with the building. Among the problems, he said: Residents of a neighboring building that lacks street access often leaves garbage in front of 801 Exposition for pickup. "It's an eyesore, so I have a built-in negative factor," he said. Asked what impact campaign contributions have on assessments, Gravolet said: "None whatsoever." Degan did not return calls seeking comment.

This vast Fourth Street raised cottage is owned by Westervelt "Westy" Ballard, who along with his business partners has contributed more than anyone else to New Orleans assessorial campaigns since 1998. Fourth District Assessor Betty Jefferson, who has received nearly $10,000 in contributions from Ballard and his associates, values the home at $182,000, about the same as this modest single nearby on Second Street. Ballard bought the Fourth Street home in 1992 for $265,000. Former assessor Ronnie Burke, who also received campaign contributions from Ballard, substantially lowered the assessment. Jefferson has raised the valuation somewhat, but it still lags the 1992 sale price by more than 30 percent.